﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-10-30T08:23:54-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>450250958</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Eide Bailly LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4585 Coleman St Ste 200</AddressLine1Txt>
        <CityNm>Bismarck</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>58503</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>450367575</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Tioga Fire Department</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>TIOG</BusinessNameControlTxt>
      <PhoneNum>7016645757</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 451</AddressLine1Txt>
        <CityNm>Tioga</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>588520451</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Randall K Pederson</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>7016645757</PhoneNum>
      <SignatureDt>2025-10-23</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Lisa Chaffee CPA</PreparerPersonNm>
      <PTIN>P00193453</PTIN>
      <PhoneNum>7012551091</PhoneNum>
      <PreparationDt>2025-10-23</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <DoingBusinessAsName>
        <BusinessNameLine1Txt>Tioga Fire DepartmentAmbulance Services</BusinessNameLine1Txt>
      </DoingBusinessAsName>
      <PrincipalOfficerNm>Nathan Germundson</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO Box 451</AddressLine1Txt>
        <CityNm>Tioga</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>588520451</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>958351</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>tiogafire@nccray.com</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1911</FormationYr>
      <LegalDomicileStateCd>ND</LegalDomicileStateCd>
      <ActivityOrMissionDesc>Provide fire and ambulance service when called upon.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>4</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>24</TotalEmployeeCnt>
      <TotalVolunteersCnt>55</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>2432456</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>319017</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>319743</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>425364</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>108841</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>141949</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>44522</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>47106</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>2905562</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>933436</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>10616</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>88506</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>99465</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>122916</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>737030</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>741808</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>847111</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>953230</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>2058451</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-19794</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>9398343</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>9364316</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>58926</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>44693</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>9339417</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>9319623</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>None</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>880877</ExpenseAmt>
      <GrantAmt>88506</GrantAmt>
      <RevenueAmt>425364</RevenueAmt>
      <Desc>Provide fire, EMS and rescue service when called to duty. Approximately 300 patient/EMS contacts were made in 2024, and approximately 50 fire/rescue services were made in 2024. Provided civic services when asked by the community, i.e. assistance with community events, cleanup services, etc.</Desc>
      <TotalProgramServiceExpensesAmt>880877</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc1041300001">0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc1041300001">1</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc1041300001">1</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">1</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">1</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>1</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>24</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>4</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>3</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>1</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>1</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>0</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>Randall K Pederson</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>7016645757</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO Box 451</AddressLine1Txt>
          <CityNm>Tioga</CityNm>
          <StateAbbreviationCd>ND</StateAbbreviationCd>
          <ZIPCd>588520451</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>Randall K Pederson</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHoursPerWeekRt>20.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>17040</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Nathan Germundson</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Brodie Odegaard</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Daniel McGinnity</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>17040</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FundraisingAmt>14700</FundraisingAmt>
      <GovernmentGrantsAmt>162758</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>141559</AllOtherContributionsAmt>
      <TotalContributionsAmt>319017</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>Fire and Ambulance Ser</Desc>
        <BusinessCd>621910</BusinessCd>
        <TotalRevenueColumnAmt>425364</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>425364</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>425364</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>141949</TotalRevenueColumnAmt>
        <ExclusionAmt>141949</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossRentsGrp>
        <RealAmt>800</RealAmt>
      </GrossRentsGrp>
      <LessRentalExpensesGrp>
        <RealAmt>0</RealAmt>
      </LessRentalExpensesGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>800</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>800</TotalRevenueColumnAmt>
        <ExclusionAmt>800</ExclusionAmt>
      </NetRentalIncomeOrLossGrp>
      <FundraisingGrossIncomeAmt>6179</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>14700</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>6451</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-272</TotalRevenueColumnAmt>
        <ExclusionAmt>-272</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GamingGrossIncomeAmt>65042</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>18464</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>46578</TotalRevenueColumnAmt>
        <ExclusionAmt>46578</ExclusionAmt>
      </NetIncomeFromGamingGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>933436</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>425364</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>189055</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>28684</TotalAmt>
        <ProgramServicesAmt>28684</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>59822</TotalAmt>
        <ProgramServicesAmt>59822</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>17040</TotalAmt>
        <ProgramServicesAmt>2640</ProgramServicesAmt>
        <ManagementAndGeneralAmt>14400</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>104734</TotalAmt>
        <ProgramServicesAmt>104734</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>1142</TotalAmt>
        <ProgramServicesAmt>1142</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>2888</TotalAmt>
        <ManagementAndGeneralAmt>2888</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>5247</TotalAmt>
        <ProgramServicesAmt>5247</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>55065</TotalAmt>
        <ManagementAndGeneralAmt>55065</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>76982</TotalAmt>
        <ProgramServicesAmt>76982</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>17269</TotalAmt>
        <ProgramServicesAmt>17269</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>15855</TotalAmt>
        <ProgramServicesAmt>15855</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>5</TotalAmt>
        <ProgramServicesAmt>5</ProgramServicesAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>484056</TotalAmt>
        <ProgramServicesAmt>484056</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <OtherExpensesGrp>
        <Desc>Bad Debt Expense</Desc>
        <TotalAmt>48000</TotalAmt>
        <ProgramServicesAmt>48000</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Minor Equipment</Desc>
        <TotalAmt>26190</TotalAmt>
        <ProgramServicesAmt>26190</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Meals/Groceries</Desc>
        <TotalAmt>7629</TotalAmt>
        <ProgramServicesAmt>7629</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Member Benefit</Desc>
        <TotalAmt>1426</TotalAmt>
        <ProgramServicesAmt>1426</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>1196</TotalAmt>
        <ProgramServicesAmt>1196</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>953230</TotalAmt>
        <ProgramServicesAmt>880877</ProgramServicesAmt>
        <ManagementAndGeneralAmt>72353</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>4382527</BOYAmt>
        <EOYAmt>4742920</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>426910</BOYAmt>
        <EOYAmt>477357</EOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>8099081</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>3955042</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>4588906</BOYAmt>
        <EOYAmt>4144039</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>9398343</BOYAmt>
        <EOYAmt>9364316</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>27148</BOYAmt>
        <EOYAmt>12677</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>31778</BOYAmt>
        <EOYAmt>32016</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>58926</BOYAmt>
        <EOYAmt>44693</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>9339417</BOYAmt>
        <EOYAmt>9319623</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>9339417</BOYAmt>
        <EOYAmt>9319623</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>9398343</BOYAmt>
        <EOYAmt>9364316</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-19794</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>1276167</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>845201</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>110289</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2372030</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>278381</CurrentTaxYearAmt>
        <TotalAmt>4882068</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <CurrentTaxYearMinus4YearsAmt>53059</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53083</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>53838</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>60426</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>40636</CurrentTaxYearAmt>
        <TotalAmt>261042</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>1329226</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>898284</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>164127</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2432456</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>319017</CurrentTaxYearAmt>
        <TotalAmt>5143110</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>5143110</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>8148</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3559</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2386</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>58643</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>142749</CurrentTaxYearAmt>
        <TotalAmt>215485</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>5358595</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>1676993</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.95980</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.98450</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>3454160</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>705008</DepreciationAmt>
        <BookValueAmt>2749152</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>4644921</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>3250034</DepreciationAmt>
        <BookValueAmt>1394887</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>4144039</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>Restitution Funds</Desc>
        <Amt>32016</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>32016</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>Carnival</Event1Nm>
        <GrossReceiptsEvent1Amt>10229</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>6200</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>4029</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>1747</NonCashPrizesEvent1Amt>
        <FoodAndBeverageEvent1Amt>779</FoodAndBeverageEvent1Amt>
        <Event2Nm>Golf Tournament</Event2Nm>
        <GrossReceiptsEvent2Amt>10650</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>8500</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>2150</GrossRevenueEvent2Amt>
        <CashPrizesEvent2Amt>900</CashPrizesEvent2Amt>
        <NonCashPrizesEvent2Amt>2303</NonCashPrizesEvent2Amt>
        <FoodAndBeverageEvent2Amt>722</FoodAndBeverageEvent2Amt>
        <GrossReceiptsTotalAmt>20879</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>14700</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>6179</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>900</CashPrizesTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>4050</NonCashPrizesTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>1501</FoodAndBeverageTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>6451</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-272</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <GamingInformationGrp>
        <GrossRevenueBingoAmt>9513</GrossRevenueBingoAmt>
        <NonCashPrizesBingoAmt>775</NonCashPrizesBingoAmt>
        <VolunteerLaborBingoInd>1</VolunteerLaborBingoInd>
        <VolunteerLaborBingoPct>1.00000</VolunteerLaborBingoPct>
        <GrossRevenueOtherGamingAmt>55529</GrossRevenueOtherGamingAmt>
        <CashPrizesOtherGamingAmt>2330</CashPrizesOtherGamingAmt>
        <NonCashPrizesOtherGamingAmt>14387</NonCashPrizesOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>972</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>1</VolunteerLaborOtherGamingInd>
        <VolunteerLaborOtherGamingPct>1.00000</VolunteerLaborOtherGamingPct>
        <GrossRevenueTotalGamingAmt>65042</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>2330</CashPrizesTotalGamingAmt>
        <NonCashPrizesTotalGamingAmt>15162</NonCashPrizesTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>972</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>18464</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>46578</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>ND</StatesWhereGamingConductedCd>
      <LicensedInd>0</LicensedInd>
      <ExplanationIfNoTxt>We received a permit from the City of Tioga to conduct the Tioga Fire Department carnival and to conduct a gun raffle.</ExplanationIfNoTxt>
      <LicenseSuspendedEtcInd>0</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>0</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>0</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <IndividualWithBooksNm>Randall K Pederson Treasurer</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>PO Box 451</AddressLine1Txt>
        <CityNm>Tioga</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>58852</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>0</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>Nathan Germundson</GamingManagerPersonNm>
      <GamingManagerCompensationAmt>0</GamingManagerCompensationAmt>
      <GamingManagerServicesProvTxt>Chairman of annual carnival, oversees carnival operations including raffle.</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <CharitableDistributionRqrInd>0</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Tioga Rural Fire Department</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>12 Front St W</AddressLine1Txt>
          <CityNm>Tioga</CityNm>
          <StateAbbreviationCd>ND</StateAbbreviationCd>
          <ZIPCd>58852</ZIPCd>
        </USAddress>
        <RecipientEIN>456012730</RecipientEIN>
        <IRCSectionDesc>501(c)(3)</IRCSectionDesc>
        <CashGrantAmt>23319</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>The organization shares 50% of donations with Tioga Rural Fire Department.</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>1</Total501c3OrgCnt>
      <TotalOtherOrgCnt>0</TotalOtherOrgCnt>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Fire Victim Assistance</GrantTypeTxt>
        <RecipientCnt>14</RecipientCnt>
        <CashGrantAmt>59822</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization has an agreement with Tioga Rural Fire Department that donations received by the Tioga Fire department are shared 50% with Tioga Rural Fire Department. No additional monitoring of grant funds is done once given to Tioga Rural Fire Department. The Bank of Tioga wanted to conduct community fundraising for victims of wildfires in northwest North Dakota in 2024. The Bank helped to collect donations and then through Tioga Fire Department, the funds were re-distributed to families and individuals who were affected by the wildfires. Applications were received, reviewed and awarded in December of 2024 according to the funds that were received.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>There are three classes of membership: Active, Reserve and Honorary/Retired. Active membership is applied to all persons performing any duties related to firefighting tactics, rescue, responding to hazardous materials incidents, inspection or investigation and other duties as required. Reserve membership will be applied to all persons unable to serve as an active status member because of various condition of heath, age, etc. Honorary/retired membership will be applied to those persons performing service to the department who do not wish to apply for active or reserve membership, or who are deemed to hold a position within the local community who enrollment to the honorary/retired rolls would bring credit upon the department.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Members elect the officers of the organization.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>There are no committees which can act on behalf of the board.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Prior to filing the Form 990 it is reviewed and approved by the members and the executive committee.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>On an annual basis we have membership review the conflict of interest resolution and then sign off on a disclosure statement any conflicts they may have with the department. Any new members are also required to complete this form upon acceptance to the department. If a conflict is disclosed, officers review to ascertain whether restrictions will be imposed.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>